v3.25.4
DEPOSITS AND OTHER RECEIVABLES (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2025
Dec. 31, 2024
North Water Investment Group Holdings Limited [Member]    
Restructuring Cost and Reserve [Line Items]    
SCHEDULE OF DEPOSITS AND OTHER RECEIVABLES  

SCHEDULE OF DEPOSITS AND OTHER RECEIVABLES

 

   2023   2024 
   As of December 31, 
   2023   2024 
   HK$   HK$ 
         
Deposits   133,354    73,754 
Other receivables   322,784    15,531 
Other Receivables Gross   456,138    89,285 
Less: allowance for credit losses   -    (5,000)
Other Receivables Net   456,138    84,285 
SCHEDULE OF ALLOWANCE FOR EXPECTED CREDIT LOSSES FOR DEPOSITS AND OTHER RECEIVABLES  

The movement of the allowance for credit losses for deposits and other receivables was as follows:

 

SCHEDULE OF ALLOWANCE FOR EXPECTED CREDIT LOSSES FOR DEPOSITS AND OTHER RECEIVABLES

   2023   2024 
   As of December 31, 
   2023   2024 
   HK$   HK$ 
         
Beginning balance   -    - 
Allowance for credit losses recognized   -    5,000 
Ending balance   -    5,000 
Mango Financial Group Limited [Member]    
Restructuring Cost and Reserve [Line Items]    
SCHEDULE OF DEPOSITS AND OTHER RECEIVABLES

 

   2024   2025 
   As of 
   December 31,   June 30, 
   2024   2025 
   HK$   HK$ 
       (Unaudited) 
         
Deposits   73,754    37,754 
Other receivables   15,531    39,845 
Other Receivables Gross   89,285    77,599 
Less: allowance for credit losses   (5,000)   (5,000)
Other Receivables Net   84,285    72,599 
  
SCHEDULE OF ALLOWANCE FOR EXPECTED CREDIT LOSSES FOR DEPOSITS AND OTHER RECEIVABLES

The movement of the allowance for credit losses for deposits and other receivables was as follows:

 

   2024   2025 
   As of 
   December 31,   June 30, 
   2024   2025 
   HK$   HK$ 
       (Unaudited) 
         
Beginning balance   -    5,000 
Allowance for credit losses recognized   5,000    - 
Ending balance   5,000    5,000